lint 23000 1,400 2,000 1,420 7,500 Accruals ??? Cash 7,000 Common Stock 9,200 8,000 COGS Depreciation expense Interest expense 700 400 380 340 6,000 3,000 5,700 Inventories Long-lem debt Net fand asets 2,760 8,400 ??? Notes payable 1,500 1,700 Operating expenses jexcl. depr) Retained eamings 3,000 3.800 2.000 1,420 Sales 14,000 17,000 Tawes 200 260 Note that every item on the income statement is larger in 2018 than 2017. The increase in which item on the income statement is the most likely to be of concern to the CFO? Hint: Use common-sized financial statements to answer. Ocost of goods sold Olong-term debt Ogross profit Ooperating expenses Onates payable delete